Civic Intelligence

MARSHA B. ELSER & ASSOCIATES, PA PROFIT SHARING PLAN

Plan context: FOSTER-MORALES PLLC PROFIT SHARING PLAN

EIN 60-0000416 • Miami, FL • 36 filings • 8 plans

150 West Flagler Street, Suite 2950Miami, FL 33130
Current Snapshot

Latest Year

2025

2025 Participants

16

2025 Assets

$1,914,614

2025 Contributions

$181,956

Historical Graphs

Total Assets Over Time

Aggregate end-of-year assets by filing year, excluding zero-asset years

$5,681,889$2,840,945$0200220142025YearValue
$1,914,614Latest year 2025

Participants Over Time

Largest reported end-of-year plan headcount by filing year, used to avoid double-counting participants across overlapping plans

1890200220142025YearValue
16Latest year 2025

Company Timeline

Year summaries and individual filings are combined here so you can stay in one place while moving across years and plan filings.

Year / FilingFilingsParticipantsAssetsContributionsContrib./Participant
2025116$1,914,614$181,956$11,372iApproximate average salary by contribution assumption: employee only about $284,306 at 4% or $189,538 at 6%; with 50% employer match about $189,538 at 4% or $126,358 at 6%; with 100% employer match about $142,153 at 4% or $94,769 at 6%.
FOSTER-MORALES PLLC PROFIT SHARING PLAN-16$1,914,614$181,956$11,372iApproximate average salary by contribution assumption: employee only about $284,306 at 4% or $189,538 at 6%; with 50% employer match about $189,538 at 4% or $126,358 at 6%; with 100% employer match about $142,153 at 4% or $94,769 at 6%.
2024218$5,681,889$385,909$21,439iApproximate average salary by contribution assumption: employee only about $535,985 at 4% or $357,323 at 6%; with 50% employer match about $357,323 at 4% or $238,215 at 6%; with 100% employer match about $267,992 at 4% or $178,662 at 6%.
FOSTER-MORALES PLLC CASH BALANCE PLAN-18$3,295,973$195,000$10,833iApproximate average salary by contribution assumption: employee only about $270,833 at 4% or $180,556 at 6%; with 50% employer match about $180,556 at 4% or $120,370 at 6%; with 100% employer match about $135,417 at 4% or $90,278 at 6%.
FOSTER-MORALES PLLC PROFIT SHARING PLAN-16$2,385,916$190,909$11,932iApproximate average salary by contribution assumption: employee only about $298,295 at 4% or $198,864 at 6%; with 50% employer match about $198,864 at 4% or $132,576 at 6%; with 100% employer match about $149,148 at 4% or $99,432 at 6%.
2023217$4,738,286$351,310$20,665iApproximate average salary by contribution assumption: employee only about $516,632 at 4% or $344,422 at 6%; with 50% employer match about $344,422 at 4% or $229,614 at 6%; with 100% employer match about $258,316 at 4% or $172,211 at 6%.
FOSTER-MORALES PLLC CASH BALANCE PLAN-17$2,768,025$217,000$12,765iApproximate average salary by contribution assumption: employee only about $319,118 at 4% or $212,745 at 6%; with 50% employer match about $212,745 at 4% or $141,830 at 6%; with 100% employer match about $159,559 at 4% or $106,373 at 6%.
FOSTER-MORALES PLLC PROFIT SHARING PLAN-15$1,970,261$134,310$8,954iApproximate average salary by contribution assumption: employee only about $223,850 at 4% or $149,233 at 6%; with 50% employer match about $149,233 at 4% or $99,489 at 6%; with 100% employer match about $111,925 at 4% or $74,617 at 6%.
2022214$3,950,208$363,471$25,962iApproximate average salary by contribution assumption: employee only about $649,055 at 4% or $432,704 at 6%; with 50% employer match about $432,704 at 4% or $288,469 at 6%; with 100% employer match about $324,528 at 4% or $216,352 at 6%.
FOSTER-MORALES PLLC CASH BALANCE PLAN-14$2,239,950$227,691$16,264iApproximate average salary by contribution assumption: employee only about $406,591 at 4% or $271,061 at 6%; with 50% employer match about $271,061 at 4% or $180,707 at 6%; with 100% employer match about $203,296 at 4% or $135,530 at 6%.
FOSTER-MORALES PLLC PROFIT SHARING PLAN-13$1,710,258$135,780$10,445iApproximate average salary by contribution assumption: employee only about $261,115 at 4% or $174,077 at 6%; with 50% employer match about $174,077 at 4% or $116,051 at 6%; with 100% employer match about $130,558 at 4% or $87,038 at 6%.
2021212$4,448,089$407,369$33,947iApproximate average salary by contribution assumption: employee only about $848,685 at 4% or $565,790 at 6%; with 50% employer match about $565,790 at 4% or $377,194 at 6%; with 100% employer match about $424,343 at 4% or $282,895 at 6%.
FOSTER-MORALES SOCKEL-STONE, LLC CASH BALANCE PLAN-12$2,520,280$297,070$24,756iApproximate average salary by contribution assumption: employee only about $618,896 at 4% or $412,597 at 6%; with 50% employer match about $412,597 at 4% or $275,065 at 6%; with 100% employer match about $309,448 at 4% or $206,299 at 6%.
FOSTER-MORALES SOCKEL-STONE, LLC PROFIT SHARING PLAN-12$1,927,809$110,299$9,192iApproximate average salary by contribution assumption: employee only about $229,790 at 4% or $153,193 at 6%; with 50% employer match about $153,193 at 4% or $102,129 at 6%; with 100% employer match about $114,895 at 4% or $76,597 at 6%.
2020214$4,281,946$510,331$36,452iApproximate average salary by contribution assumption: employee only about $911,305 at 4% or $607,537 at 6%; with 50% employer match about $607,537 at 4% or $405,025 at 6%; with 100% employer match about $455,653 at 4% or $303,768 at 6%.
FOSTER-MORALES SOCKEL-STONE, LLC PROFIT SHARING PLAN-14$2,301,261$220,956$15,783iApproximate average salary by contribution assumption: employee only about $394,564 at 4% or $263,043 at 6%; with 50% employer match about $263,043 at 4% or $175,362 at 6%; with 100% employer match about $197,282 at 4% or $131,521 at 6%.
FOSTER-MORALES SOCKEL-STONE, LLC CASH BALANCE PLAN-12$1,980,685$289,375$24,115iApproximate average salary by contribution assumption: employee only about $602,865 at 4% or $401,910 at 6%; with 50% employer match about $401,910 at 4% or $267,940 at 6%; with 100% employer match about $301,432 at 4% or $200,955 at 6%.
2019214$3,516,750$398,790$28,485iApproximate average salary by contribution assumption: employee only about $712,125 at 4% or $474,750 at 6%; with 50% employer match about $474,750 at 4% or $316,500 at 6%; with 100% employer match about $356,063 at 4% or $237,375 at 6%.
FOSTER-MORALES SOCKEL-STONE, LLC PROFIT SHARING PLAN-14$1,994,693$198,790$14,199iApproximate average salary by contribution assumption: employee only about $354,982 at 4% or $236,655 at 6%; with 50% employer match about $236,655 at 4% or $157,770 at 6%; with 100% employer match about $177,491 at 4% or $118,327 at 6%.
FOSTER-MORALES SOCKEL-STONE, LLC CASH BALANCE PLAN-12$1,522,057$200,000$16,667iApproximate average salary by contribution assumption: employee only about $416,667 at 4% or $277,778 at 6%; with 50% employer match about $277,778 at 4% or $185,185 at 6%; with 100% employer match about $208,333 at 4% or $138,889 at 6%.
2018214$2,612,707$387,619$27,687iApproximate average salary by contribution assumption: employee only about $692,177 at 4% or $461,451 at 6%; with 50% employer match about $461,451 at 4% or $307,634 at 6%; with 100% employer match about $346,088 at 4% or $230,726 at 6%.
FOSTER-MORALES SOCKEL-STONE, LLC PROFIT SHARING PLAN-14$1,509,345$162,085$11,578iApproximate average salary by contribution assumption: employee only about $289,438 at 4% or $192,958 at 6%; with 50% employer match about $192,958 at 4% or $128,639 at 6%; with 100% employer match about $144,719 at 4% or $96,479 at 6%.
FOSTER-MORALES SOCKEL-STONE, LLC CASH BALANCE PLAN-12$1,103,362$225,534$18,795iApproximate average salary by contribution assumption: employee only about $469,863 at 4% or $313,242 at 6%; with 50% employer match about $313,242 at 4% or $208,828 at 6%; with 100% employer match about $234,931 at 4% or $156,621 at 6%.
2017213$2,449,536$339,017$26,078iApproximate average salary by contribution assumption: employee only about $651,956 at 4% or $434,637 at 6%; with 50% employer match about $434,637 at 4% or $289,758 at 6%; with 100% employer match about $325,978 at 4% or $217,319 at 6%.
FOSTER-MORALES SOCKEL-STONE, LLC PROFIT SHARING PLAN-13$1,503,929$173,579$13,352iApproximate average salary by contribution assumption: employee only about $333,806 at 4% or $222,537 at 6%; with 50% employer match about $222,537 at 4% or $148,358 at 6%; with 100% employer match about $166,903 at 4% or $111,269 at 6%.
FOSTER-MORALES SOCKEL-STONE, LLC CASH BALANCE PLAN-11$945,607$165,438$15,040iApproximate average salary by contribution assumption: employee only about $375,995 at 4% or $250,664 at 6%; with 50% employer match about $250,664 at 4% or $167,109 at 6%; with 100% employer match about $187,998 at 4% or $125,332 at 6%.
2016213$1,804,347$335,006$25,770iApproximate average salary by contribution assumption: employee only about $644,242 at 4% or $429,495 at 6%; with 50% employer match about $429,495 at 4% or $286,330 at 6%; with 100% employer match about $322,121 at 4% or $214,747 at 6%.
FOSTER-MORALES SOCKEL-STONE, LLC PROFIT SHARING PLAN-13$1,135,036$169,331$13,025iApproximate average salary by contribution assumption: employee only about $325,637 at 4% or $217,091 at 6%; with 50% employer match about $217,091 at 4% or $144,727 at 6%; with 100% employer match about $162,818 at 4% or $108,546 at 6%.
FOSTER-MORALES SOCKEL-STONE, LLC CASH BALANCE PLAN-11$669,311$165,675$15,061iApproximate average salary by contribution assumption: employee only about $376,534 at 4% or $251,023 at 6%; with 50% employer match about $251,023 at 4% or $167,348 at 6%; with 100% employer match about $188,267 at 4% or $125,511 at 6%.
2015213$1,542,196$342,930$26,379iApproximate average salary by contribution assumption: employee only about $659,481 at 4% or $439,654 at 6%; with 50% employer match about $439,654 at 4% or $293,103 at 6%; with 100% employer match about $329,740 at 4% or $219,827 at 6%.
FOSTER-MORALES SOCKEL-STONE, LLC PROFIT SHARING PLAN-13$1,056,010$173,276$13,329iApproximate average salary by contribution assumption: employee only about $333,223 at 4% or $222,149 at 6%; with 50% employer match about $222,149 at 4% or $148,099 at 6%; with 100% employer match about $166,612 at 4% or $111,074 at 6%.
FOSTER-MORALES SOCKEL-STONE, LLC CASH BALANCE PLAN-11$486,186$169,654$15,423iApproximate average salary by contribution assumption: employee only about $385,577 at 4% or $257,052 at 6%; with 50% employer match about $257,052 at 4% or $171,368 at 6%; with 100% employer match about $192,789 at 4% or $128,526 at 6%.
2014211$1,252,674$292,977$26,634iApproximate average salary by contribution assumption: employee only about $665,857 at 4% or $443,905 at 6%; with 50% employer match about $443,905 at 4% or $295,936 at 6%; with 100% employer match about $332,928 at 4% or $221,952 at 6%.
FOSTER-MORALES SOCKEL-STONE, LLC PROFIT SHARING PLAN-11$928,531$130,554$11,869iApproximate average salary by contribution assumption: employee only about $296,714 at 4% or $197,809 at 6%; with 50% employer match about $197,809 at 4% or $131,873 at 6%; with 100% employer match about $148,357 at 4% or $98,905 at 6%.
FOSTER-MORALES SOCKEL-STONE, LLC CASH BALANCE PLAN-10$324,143$162,423$16,242iApproximate average salary by contribution assumption: employee only about $406,058 at 4% or $270,705 at 6%; with 50% employer match about $270,705 at 4% or $180,470 at 6%; with 100% employer match about $203,029 at 4% or $135,353 at 6%.
2013210$934,094$297,779$29,778iApproximate average salary by contribution assumption: employee only about $744,448 at 4% or $496,298 at 6%; with 50% employer match about $496,298 at 4% or $330,866 at 6%; with 100% employer match about $372,224 at 4% or $248,149 at 6%.
ELSER FOSTER-MORALES, LLC PROFIT SHARING PLAN-10$787,699$151,384$15,138iApproximate average salary by contribution assumption: employee only about $378,460 at 4% or $252,307 at 6%; with 50% employer match about $252,307 at 4% or $168,204 at 6%; with 100% employer match about $189,230 at 4% or $126,153 at 6%.
FOSTER-MORALES SOCKEL-STONE, LLC CASH BALANCE PLAN-10$146,395$146,395$14,640iApproximate average salary by contribution assumption: employee only about $365,988 at 4% or $243,992 at 6%; with 50% employer match about $243,992 at 4% or $162,661 at 6%; with 100% employer match about $182,994 at 4% or $121,996 at 6%.
2012110$553,007$107,753$10,775iApproximate average salary by contribution assumption: employee only about $269,383 at 4% or $179,588 at 6%; with 50% employer match about $179,588 at 4% or $119,726 at 6%; with 100% employer match about $134,691 at 4% or $89,794 at 6%.
ELSER FOSTER-MORALES, LLC PROFIT SHARING PLAN-10$553,007$107,753$10,775iApproximate average salary by contribution assumption: employee only about $269,383 at 4% or $179,588 at 6%; with 50% employer match about $179,588 at 4% or $119,726 at 6%; with 100% employer match about $134,691 at 4% or $89,794 at 6%.
2011110$414,914$114,476$11,448iApproximate average salary by contribution assumption: employee only about $286,190 at 4% or $190,793 at 6%; with 50% employer match about $190,793 at 4% or $127,196 at 6%; with 100% employer match about $143,095 at 4% or $95,397 at 6%.
ELSER FOSTER-MORALES, LLC PROFIT SHARING PLAN-10$414,914$114,476$11,448iApproximate average salary by contribution assumption: employee only about $286,190 at 4% or $190,793 at 6%; with 50% employer match about $190,793 at 4% or $127,196 at 6%; with 100% employer match about $143,095 at 4% or $95,397 at 6%.
2010117$923,363$56,500$3,324iApproximate average salary by contribution assumption: employee only about $83,088 at 4% or $55,392 at 6%; with 50% employer match about $55,392 at 4% or $36,928 at 6%; with 100% employer match about $41,544 at 4% or $27,696 at 6%.
ELSER FOSTER-MORALES, LLC PROFIT SHARING PLAN-17$923,363$56,500$3,324iApproximate average salary by contribution assumption: employee only about $83,088 at 4% or $55,392 at 6%; with 50% employer match about $55,392 at 4% or $36,928 at 6%; with 100% employer match about $41,544 at 4% or $27,696 at 6%.
2009110$776,016$76,000$7,600iApproximate average salary by contribution assumption: employee only about $190,000 at 4% or $126,667 at 6%; with 50% employer match about $126,667 at 4% or $84,444 at 6%; with 100% employer match about $95,000 at 4% or $63,333 at 6%.
MARSHA B. ELSER & ASSOCIATES, PA PROFIT SHARING PLAN-10$776,016$76,000$7,600iApproximate average salary by contribution assumption: employee only about $190,000 at 4% or $126,667 at 6%; with 50% employer match about $126,667 at 4% or $84,444 at 6%; with 100% employer match about $95,000 at 4% or $63,333 at 6%.
200818$607,377$84,897$10,612iApproximate average salary by contribution assumption: employee only about $265,303 at 4% or $176,869 at 6%; with 50% employer match about $176,869 at 4% or $117,913 at 6%; with 100% employer match about $132,652 at 4% or $88,434 at 6%.
MARSHA B. ELSER & ASSOCIATES, PA PROFIT SHARING PLAN-8$607,377$84,897$10,612iApproximate average salary by contribution assumption: employee only about $265,303 at 4% or $176,869 at 6%; with 50% employer match about $176,869 at 4% or $117,913 at 6%; with 100% employer match about $132,652 at 4% or $88,434 at 6%.
200719$0$0-
MARSHA B. ELSER & ASSOCIATES, PA PROFIT SHARING PLAN-9---
200618$629,002$83,031$10,379iApproximate average salary by contribution assumption: employee only about $259,472 at 4% or $172,981 at 6%; with 50% employer match about $172,981 at 4% or $115,321 at 6%; with 100% employer match about $129,736 at 4% or $86,491 at 6%.
LAW OFFICES OF ELSER, FOSTER-MORALES & KOPCO, LLC PROFIT SHARING PLAN-8$629,002$83,031$10,379iApproximate average salary by contribution assumption: employee only about $259,472 at 4% or $172,981 at 6%; with 50% employer match about $172,981 at 4% or $115,321 at 6%; with 100% employer match about $129,736 at 4% or $86,491 at 6%.
200517$536,805$48,074$6,868iApproximate average salary by contribution assumption: employee only about $171,693 at 4% or $114,462 at 6%; with 50% employer match about $114,462 at 4% or $76,308 at 6%; with 100% employer match about $85,846 at 4% or $57,231 at 6%.
LAW OFFICES OF ELSER, FOSTER-MORALES & KOPCO, LLC PROFIT SHARING PLAN-7$536,805$48,074$6,868iApproximate average salary by contribution assumption: employee only about $171,693 at 4% or $114,462 at 6%; with 50% employer match about $114,462 at 4% or $76,308 at 6%; with 100% employer match about $85,846 at 4% or $57,231 at 6%.
200419$505,080$48,950$5,439iApproximate average salary by contribution assumption: employee only about $135,972 at 4% or $90,648 at 6%; with 50% employer match about $90,648 at 4% or $60,432 at 6%; with 100% employer match about $67,986 at 4% or $45,324 at 6%.
LAW OFFICES OF ELSER, FOSTER-MORALES & KOPCO, LLC PROFIT SHARING PLAN-9$505,080$48,950$5,439iApproximate average salary by contribution assumption: employee only about $135,972 at 4% or $90,648 at 6%; with 50% employer match about $90,648 at 4% or $60,432 at 6%; with 100% employer match about $67,986 at 4% or $45,324 at 6%.
2003110$421,602$44,745$4,475iApproximate average salary by contribution assumption: employee only about $111,863 at 4% or $74,575 at 6%; with 50% employer match about $74,575 at 4% or $49,717 at 6%; with 100% employer match about $55,931 at 4% or $37,288 at 6%.
LAW OFFICES OF ELSER, FOSTER-MORALES & KOPCO, LLC PROFIT SHARING PLAN-10$421,602$44,745$4,475iApproximate average salary by contribution assumption: employee only about $111,863 at 4% or $74,575 at 6%; with 50% employer match about $74,575 at 4% or $49,717 at 6%; with 100% employer match about $55,931 at 4% or $37,288 at 6%.
200217$321,088$40,000$5,714iApproximate average salary by contribution assumption: employee only about $142,857 at 4% or $95,238 at 6%; with 50% employer match about $95,238 at 4% or $63,492 at 6%; with 100% employer match about $71,429 at 4% or $47,619 at 6%.
LAW OFFICES OF ELSER & FOSTER-MORALES, LLC PROFIT SHARING PLAN-7$321,088$40,000$5,714iApproximate average salary by contribution assumption: employee only about $142,857 at 4% or $95,238 at 6%; with 50% employer match about $95,238 at 4% or $63,492 at 6%; with 100% employer match about $71,429 at 4% or $47,619 at 6%.